U.S. citizens and resident aliens abroad Tax information for U.S. citizens and resident aliens who live or have income outside the U.S. Related Determining alien tax status What does FATCA mean for U.S. taxpayers? Report of Foreign Bank and Financial Accounts (FBAR) Foreign persons Tax information for foreign persons classified by the IRS as: resident aliens who meet the green card test or the substantial presence test in the current year; nonresident aliens who have not met the green card test or the substantial presence test; dual status aliens who change residency status in the current year; foreign students who temporarily reside in the U.S.; and other categories, including athletes and entertainers, agricultural workers, au pairs, dual status aliens, and expatriates. Related Individual taxpayer identification number Determining alien tax status Withholding - Nonresident aliens U.S. territory taxpayers Tax information for individuals who have residency or income in U.S. territories — Guam, the Commonwealth of the Northern Mariana Islands (CNMI), American Samoa, the U.S. Virgin Islands, or Puerto Rico. Related Persons employed in a U.S. possession/Territory – self-employment tax Persons employed in a U.S. possession – federal income tax Residents of U.S. possessions – Form 8898 bona fide residence Tax credits and bona fide residents of United States territories Top tasks Get your tax record Individual taxpayer identification number (ITIN) Foreign earned income exclusion Foreign tax credits Tax treaties Frequently asked questions about international individual tax matters Help and resources Contact us from outside the U.S. Currency exchange Foreign electronic payments Forms & publications
